Management Accounting Research in Europe

Management Accounting Research in Europe PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 135

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Book Description

Management Accounting Research in Europe

Management Accounting Research in Europe PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 135

Get Book Here

Book Description


Management Accounting and Control

Management Accounting and Control PDF Author: Michel Charifzadeh
Publisher: John Wiley & Sons
ISBN: 352750821X
Category : Business & Economics
Languages : en
Pages : 418

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Book Description
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.

European Contributions to Accounting Research

European Contributions to Accounting Research PDF Author: Anthony G. Hopwood
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 290

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Book Description


Handbook of Management Accounting Research

Handbook of Management Accounting Research PDF Author: Christopher S. Chapman
Publisher: Elsevier
ISBN: 0080467563
Category : Business & Economics
Languages : en
Pages : 745

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Book Description
Volume two of the Handbooks of Management Accounting Research consists of two groups of chapters. The first draw together research that has focussed on particular management accounting practices. The second set synthesise contributions to the literature that have been focussed within particular organisational contexts. Volume two concludes with a review of research on how management accounting practice and research varies around the world. Special pricing available if purchased as a set with Volume 1. Documents the scholarly management accounting literature Publishing both in print, and online through Science Direct International in scope

Review of Management Accounting Research

Review of Management Accounting Research PDF Author: Magdy G. Abdel-Kader
Publisher: Springer
ISBN: 0230353274
Category : Business & Economics
Languages : en
Pages : 600

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Book Description
A comprehensive review of contemporary research in management accounting. Provides a thorough critical analysis of recent issues published in the management accounting literature and identifies gaps for future research in each issue reviewed.

Management Accounting

Management Accounting PDF Author: Alnoor Bhimani
Publisher:
ISBN: 9781383017823
Category : Managerial accounting
Languages : en
Pages : 0

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Book Description
This text compares and contrasts the traditions and dominant management accounting practices and procedures in 11 European countries. Each chapter describes the evolution of dominant practices in the respective countries, drawing on empirical research, case studies and academic teaching.

Cases in Management Accounting

Cases in Management Accounting PDF Author: Tom Groot
Publisher: Financial Times/Prentice Hall
ISBN: 9780273646167
Category : Cost accounting
Languages : en
Pages : 0

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Book Description
Accounting courses increasingly aim to give students a flavour of management accounting as it relates to the business world. Case studies based on existing organizations are an excellent way to introduce students to real-world management acocunting issues. This book includes cases of the very highest quality, which are based on real companies and written by well-known and respected academics from all over Europe.

Comparative Management Accounting

Comparative Management Accounting PDF Author: René Stienemann
Publisher: GRIN Verlag
ISBN: 3640319680
Category : Business & Economics
Languages : en
Pages : 101

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Book Description
Diploma Thesis from the year 2006 in the subject Business economics - Controlling, grade: 1,7, University of M nster, 90 entries in the bibliography, language: English, abstract: The competitive environment for companies is steadily becoming more challenging and demanding. Large planned company take-overs as recently announced from multinational corporations like for instance MITTAL STEEL or E.ON AG indicate the demand for more sophisticated and advanced management accounting information in order to react properly on the external market pressures worldwide. Multinational companies regularly have to cope with different institutional environments, management practices, techniques as well as cultural understandings between the respective countries. While in this context the field of financial accounting has already attracted much attention from the academic world on a comparative nationwide level, the area of internal management accounting has largely been a concern of approaches focussing on single countries only. These approaches have been analysed by national academic scholars and as a consequence also influenced the practices in other countries. However, in order to initiate a discussion and to highlight best practices, novelties and inefficiencies in the management accounting world, a sophisticated comparison drawing on the differences and similarities in the observed countries has only recently been conducted in the management accounting literature. Furthermore, different labels, in different languages, are used to refer to management accounting around the world. The relatively young discipline of comparative management accounting tries to fill this gap in management accounting research by determining the degree of diffusion of applied concepts and practices in different countries. The present paper analyses the different characteristics of management accounting in Germany, the United Kingdom (U.K.) and the United States of America (U.S.). The paper is organi

The Societal Relevance of Management Accounting

The Societal Relevance of Management Accounting PDF Author: Sven Modell
Publisher: Routledge
ISBN: 1317398165
Category : Business & Economics
Languages : en
Pages : 346

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Book Description
This book explores the relevance of management accounting research and practice for a range of broader, societal phenomena related to corporate governance and regulation, the creation and maintenance of markets and their concomitant social and political implications. It also explores the theoretical and methodological implications of pursuing a research agenda exploring such phenomena in greater detail. Containing a number of theoretical, methodological and empirical contributions by leading management accounting scholars, The Societal Relevance of Management Accounting seeks to advance novel research approaches that go beyond the traditional intra-organisational focus that has long dominated management accounting research. As such, it seeks to enhance the relevance of management accounting research for a broader range of stakeholders and interest groups in and around individual organisations. This book was originally published as a special issue of Accounting and Business Research.

Perspectives of Management Accounting for Sustainable Business Practices

Perspectives of Management Accounting for Sustainable Business Practices PDF Author: Oncioiu, Ionica
Publisher: IGI Global
ISBN: 1668445972
Category : Business & Economics
Languages : en
Pages : 299

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Book Description
In the 21st century, management accounting gains new dimensions, expanding its research area. Additionally, management of sustainable performance is one of the phenomena faced by the current business environment, and in particular management corporations. The focus of management on profitability remains the main objective of any company, but it must also take into account the sustainability of social, economic, and environmental aspects. Under these circumstances, managerial decisions must be adjusted and strongly substantiated considering the information required by internal and external stakeholders including financial reporting. The information requirements of customers and other stakeholders are steadily increasing, and some companies face certain problems in implementing the concept of sustainability and environmental reporting. Perspectives of Management Accounting for Sustainable Business Practices proposes an interdisciplinary perspective and explores various theoretical and practical approaches to management accounting and its impact in the 21st century on different areas of activity. It contrasts external financial accounting for government regulators and the investment community with internal management accounting for managers to leverage decision making. Covering topics such as corporate social responsibility, disclosure issues, and performance analysis, this premier reference source is an essential resource for business leaders and executives, accountants, financial controllers, business analysts, budgeting managers, students and faculty of higher education, librarians, researchers, and academicians.